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2005 (5) TMI 27 - HC - Income TaxTDS - Assessing Officer held that the demands had been made merely on the basis of declaration of employees certifying that the amount was spent and there were no supporting documents that actually the amount was incurred. The quantum of short deduction was estimated on the basis of the total amount of conveyance which was not taxed and held that the tax deduction should have been to the extent of Rs. 5,47,141 thus made the payment under section 201(1) of the said amount and interest under section 201(1) - Assessing Officer considered it appropriate not to direct the assessee to support the declarations by appropriate documents as such the opinion expressed by the said officer is not substantiated by any material. The estimated income reflected by the employer thus was based on bona fide estimation and on this ground alone more particularly in the absence of any specific direction of the Assessing Officer - no question, much less a substantial question of law arises in the present case and the same is dismissed
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